Gaois

A collection of legal and legislative terms in Irish extracted from the European Union's multilingual terminology database. More information »

6 results

  1. taxation · EU act
    Treoir um Chúnamh Frithpháirteach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Richtlinie 77/799/EWG des Rates vom 19. Dezember 1977 über die gegenseitige Amtshilfe zwischen den zuständigen Behörden der Mitgliedstaaten im Bereich der direkten Steuern | Amtshilferichtlinie
    de
    Mutual Assistance Directive
    en
    Definition Directive providing the framework for mutual assistance and exchange of information between EU tax authorities in order to help them apply their tax laws more effectively. Reference UK Parliament Publications and Records Department http://www.publications.parliament.uk/pa/cm200203/cmselect/cmeuleg/63-xxxiii/6346.htm [23.6.2008]
    Directive concernant l'assistance mutuelle des autorités compétentes des États membres dans le domaine des impôts directs et des taxes sur les primes d'assurance | directive sur l’assistance mutuelle
    fr
  2. accounting
    cánacha reatha ar ioncam, ar rachmas, etc. Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Einkommen- und Vermögensteuern
    de
    current taxes on income, wealth, etc.
    en
    Definition 1.Current taxes on income, wealth, etc. cover all compulsory, unrequited payments, in cash or in kind, levied periodically by general government and by the rest of the world on the income and wealth of institutional units, and some periodic taxes which are assessed neither on the income nor the wealth. Reference ---
    impôts courants sur le revenu, le patrimoine, etc.
    fr
  3. national accounts · ECONOMICS · accounting
    cánacha ar ioncam Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Einkommensteuern
    de
    taxes on income
    en
    Definition Consist of taxes on incomes, profits and capital gains. They are assessed on the actual or presumed incomes of individuals, households, corporations or NPIs. They include taxes assessed on holdings of property, land or real estate when these holdings are used as a basis for estimating the income of their owners. Reference Regulation (EU) No 549/2013 of the European Parliament and of the Council on the European system of national and regional accounts in the European Union (ESA 2010), paragraph 4.78, CELEX:32013R0549/EN
    impôts sur le revenu
    fr
  4. taxation
    íoc mar a thuillir Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ÍMAT Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    PAYE | pay-as-you-earn
    en
    Comment CONTEXT: UK and IRL.;XREF: to be distinguished from A040389: "Withholding tax", a general tax term, that is often used in Belgium to refer to tax withheld at source on dividend and interest payments. It was originally a US term and applied to non-residents.
    retenue à la source des impôts sur le revenu | prélèvement fiscal à la source
    fr
    Definition retenue à la source cumulative sur les traitements et salaires (RU); prélèvement fiscal à la source Reference ---
    Comment CONTEXT: Royaume-Uni, Irlande.
Gaois

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